Form 940. Form 940 must be filed with the IRS annually to report Federal Unemployment (FUTA) Taxes. Employers pay a FUTA tax rate of 6% on the first $7,000 that they pay to their employees. This ...

This photo made on Wednesday, Feb. 13, 2019, in Zelienople, Pa., shows mulitiple forms printed from the Internal Revenue Service web page that are used for 2018 U.S. federal tax returns.